Tóm tắt Luận án Orientation of establishing and applying legal framework on accounting for SMEs in Vietnam

<p> To support the introduction of legal documents in reality of accounting work at SMEs, the thesis carried out the research on factors affecting to this application ability. The research result finds out the adjustment model with 5 effect factors. Therefore, there are other factors, other observation variables affecting to the application of legal documents on accounting at SMEs but they have not been studied comprehensively in the current research model due to the limitation on scope of enterprise to be surveyed and limitation of some research conditions. Based on this research result, the next researches should develop the model, introduce more other factors to the research model. </p>

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